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一在漫长的历史长河中,赋税一直是国家最主要的财政收入形式和国家宏观管理经济的重要手段。封建社会的赋税制度含义很广泛,一般包括:以人丁为依据的人头税,即丁税;以户为依据的财产税,即调;以田亩为依据的土地税,即田租;以成年男子为依据的徭役和兵役;此外还有其他苛捐杂税。封建国家基于政治权力和法律规定征收赋税,从“神农之时,民为赋,二十而一”的传说,到隋唐的租庸调制,再到
In the long course of history, taxation has always been the most important form of state revenue and an important means by which the country can manage its economy macroscopically. The feudal society’s tax system has a wide range of implications and generally includes: a head tax based on the population, ie, Ding Duty; a property tax based on households, that is, a transfer; a land tax based on land mu, that is, land rent; Man-based corvee and military service; in addition there are other harsh taxes. The feudal state levied taxes on the basis of political power and laws and regulations. From the legends of “Shennong’s time, people’s endowments, 20s and 1s” to the lean-mediation of the Sui and Tang dynasties,